Odd US helmet Liner

Hi guys, I found a WW2 helmet and liner at a local flea market. The helmet is a nice late war McCord with a heat stamp of 1129C, but Does anyone know about the helmet liner? Ive seen them before on eBay with the same exact interior material (Picture 3 is one on eBay). The one I have and the ones that were on eBay were all made by CAPAC. There Is no holes drilled either not even chinstrap studs, and none of the ones ive seen were painted. I was told this was a toy, I also read it was for bond drives and that it was a contractors hardhat. Any help would be appreciated.

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